Daegu District Court 201Guhap1476 (No. 16, 2012)

early 209Gu2373 ( December 30, 2010)

The disposition of this case where the processed expenses are included in the calculation of the amount of the commercial sales savings, etc. omitted from the report and the processed expenses are deemed lawful.

(The same as the judgment of the court of first instance) The disposition of this case, which included the amount of sales contract damage and rental management expenses omitted, in the calculation of earnings, and excluded the personnel expenses and sales agency fees appropriated for processing from deductible expenses, is legitimate.

2012Nu1250 Revocation of Disposition, such as Value-Added Tax

XX Co., Ltd

Head of the Daegu Tax Office

Daegu District Court Decision 201Guhap1476 Decided May 16, 2012

November 2, 2012

November 23, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The decision of the first instance court is revoked. The defendant's disposition of imposition of value-added tax and corporate tax on March 9, 2009 in the attached Table of Imposition on the plaintiff on March 9, 2009 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court in this case is that "the plaintiff is paid as the outstanding amount of rental management expenses" in Part 4 of the reasoning of the judgment of the court of first instance, and "the plaintiff is paid as the outstanding amount of rental management expenses" in Part 10 of the judgment of the court of first instance, and the reasoning of the judgment of the court of first instance is the same with that of the judgment of the court of first instance, except for addition of the following:

In light of the purport of the argument in the above 15, 16, 13, 13, 1, 5-1, 2, and 65-1 to 4 of the evidence Nos. 65, the Plaintiff’s deposit management fees of 00, 100, 000 won on October 13, 2005; 00,000 won on January 5, 2006; 00,000 won from 0,000 won from 0,000 won from 0,000 won from 0,000 won from 20,000 won from 0,00 won from 0,000 won from 20,000 won from 0,00 won from 20,00 won from 10,000 won from 20,00 won from 10,000 won from 20,00 won from 20,000 won from 206.

2. Conclusion

Therefore, the judgment of the court of first instance dismissing the plaintiff's claim of this case is just and there is no ground for appeal by the plaintiff, and it is dismissed as per Disposition.